This Chapter shall be known as the "Real Property Transfer Tax Ordinance of the County of Sacramento." It is adopted, applied, and administered, pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California, and as such Revenue and Taxation Code may be amended.
The purpose of this Ordinance amendment enacted in the year 2000 is to conform Chapter 3.12, Title 3 of the Sacramento County Code to revisions of Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California enacted since the adoption of Chapter 3.12. This amendment does not increase the tax. (SCC 1172 § 1, 2000; Ord. 960 § 1, 1967.)

There is hereby imposed on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the County shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100) a tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500) or fractional part thereof. (SCC 1172 § 2, 2000; Ord. 960 § 2, 1967.)

a. Each deed, instrument, or writing by which lands, tenements or other realty is sold, granted, assigned, transferred or otherwise conveyed, shall have noted upon it the tax roll parcel number. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts, the stated legal description noted upon the document shall govern.
b. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.
c. A parcel which has been created by the division of an existing parcel and which at the time of recording has no separate parcel number shall have noted upon it the words "portion of" and the parcel number of the parcel from which it was created.
d. The County Recorder shall not record any deed, instrument, or writing subject to the provisions of this section unless the tax roll parcel number has been noted upon it. (SCC 1172 § 3, 2000; SCC 381 § 1, 1979.)

The tax imposed by Section 3.12.020 shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued. (Ord. 960 § 3, 1967.)

The County Recorder shall administer this Chapter, and shall also administer any ordinance adopted by any city in the County pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the Sate of California.
On or before the fifteenth day of the month the County Recorder shall report to the County Auditor the amounts of taxes collected during the preceding month pursuant to this Chapter and each such city ordinance. The County Auditor shall allocate and distribute monthly taxes as provided in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California. (SCC 1172 § 5, 2000; Ord. 990 § 2, 1968; Ord. 960 § 11, 1967.)

a. The Auditor-Controller and Recorder are authorized to establish procedures for the filing and approval or rejection, in whole or in part, of claims for refund of taxes imposed pursuant to this Chapter.
b. The Auditor-Controller shall audit and allow or reject, in whole or in part, such claims and shall pay such claims as are approved. The actions of the Auditor-Controller shall be pursuant to the provisions of Article 2 (commencing with Section 29740), Chapter 4, Division 3, Title 3 of the Government Code and Chapter 5 (commencing with Section 5096), Part 9, Division 1 of the Revenue and Taxation Code and shall have the same force and effect as an allowance or rejection by the Board of Supervisors. (SCC 1172 § 6, 2000; SCC 0949 § 2, 1994; SCC 479 § 1, 1981; Ord. 960 § 14, 1967.)

In the administration of this Chapter the County Recorder shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the Tax on Conveyances and identified as Sections 47.4361-1, 47.4361-2 and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967, except that for the purposes of this Chapter, the determination of what constitutes "realty" shall be determined by the definition or scope of that term under state law. (SCC 1172 § 7, 2000; Ord. 960 § 15, 1967.)

Whenever the County Recorder has reason to believe that the full amount of tax due under this Chapter has not been paid, he may, by notice served upon any person liable therefor, require him to furnish a true copy of his records relevant to the amount of the consideration or value of the interest or property conveyed. (SCC 1172 § 8, 2000; Ord. 960 § 16, 1967.)

Any person or persons who makes, signs, issues, or accepts or causes to be made, signed, issued or accepted and who submits or causes to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this Chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this Chapter shall be guilty of a misdemeanor.
No person or persons shall be criminally liable for any unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this Chapter. (SCC 1172 § 9, 2000; Ord. 960 § 17, 1967.)